What is the taxable base and how is it determined in Corporation Tax?
All the information related to the liquidation of Corporation Tax: taxable base, exemptions, rates, etc.
Find out here which are the methods for determining the taxable base for Corporation Tax purposes
Here's how to calculate repayments
Here are non-deductible expenses
Explanation about the new regulation on hybrid asymmetries.
Which incomes are exempt?
When can you reduce your tax base?
If you have tax loss carryforwards from previous years you should read this
The tax rates applicable to tax periods beginning in 2017, 2018, 2019, 2020, 2021 and 2022 (Art. 29 and RD LIS) are as follows:
Tax period and the accrued amount of the Corporation Tax
What is the Corporation Tax settlement scheme?